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Activity-based costing for production learning

Author

Listed:
  • Andrade, M. C.
  • Pessanha Filho, R. C.
  • Espozel, A. M.
  • Maia, L. O. A.
  • Qassim, R. Y.

Abstract

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Suggested Citation

  • Andrade, M. C. & Pessanha Filho, R. C. & Espozel, A. M. & Maia, L. O. A. & Qassim, R. Y., 1999. "Activity-based costing for production learning," International Journal of Production Economics, Elsevier, vol. 62(3), pages 175-180, September.
    • Handle: RePEc:eee:proeco:v:62:y:1999:i:3:p:175-180
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    References listed on IDEAS

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    1. Waeytens, Dominique & Bruggeman, Werner, 1994. "Barriers to successful implementation of ABC for continuous improvement: A case study," International Journal of Production Economics, Elsevier, vol. 36(1), pages 39-52, August.
    2. Kouvelis, Panagiotis & Mukhopadhyay, Samar K., 1995. "The effects of learning on the firm's optimal design quality path," European Journal of Operational Research, Elsevier, vol. 84(2), pages 235-249, July.
    3. Towill, Denis R., 1985. "Management systems applications of learning curves and progress functions," Engineering Costs and Production Economics, Elsevier, vol. 9(4), pages 369-383.
    4. Wouters, Marc J. F., 1994. "Decision orientation of activity-based costing," International Journal of Production Economics, Elsevier, vol. 36(1), pages 75-84, August.
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    Citations

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    Cited by:

    1. Trappey, Amy J.C. & Trappey, Charles V. & Liu, Penny H.Y. & Lin, Lee-Cheng & Ou, Jerry J.R., 2013. "A hierarchical cost learning model for developing wind energy infrastructures," International Journal of Production Economics, Elsevier, vol. 146(2), pages 386-391.
    2. Ozbayrak, M. & Akgun, M. & Turker, A. K., 2004. "Activity-based cost estimation in a push/pull advanced manufacturing system," International Journal of Production Economics, Elsevier, vol. 87(1), pages 49-65, January.
    3. Yamane, Yasuo & Takahashi, Katsuhiko & Hamada, Kunihiro & Morikawa, Katsumi & Nur Bahagia, Senator & Diawati, Lucia & Cakravastia, Andi, 2015. "Developing a plant system prediction model for technology transfer," International Journal of Production Economics, Elsevier, vol. 166(C), pages 119-128.
    4. Schulze, Manuel & Seuring, Stefan & Ewering, Christian, 2012. "Applying activity-based costing in a supply chain environment," International Journal of Production Economics, Elsevier, vol. 135(2), pages 716-725.
    5. Šárka Papadaki & Boris Popesko, 2016. "Cost Analysis of Selected Patient Categories Within A Dermatology Department Using an ABC Approach," Global Journal of Health Science, Canadian Center of Science and Education, vol. 8(6), pages 234-234, June.
    6. Askarany, Davood & Yazdifar, Hassan & Askary, Saeed, 2010. "Supply chain management, activity-based costing and organisational factors," International Journal of Production Economics, Elsevier, vol. 127(2), pages 238-248, October.

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